Napoli have reportedly rejected a new €110m Manchester United offer for Kalidou Koulibaly, as the defender is not for sale.
President Aurelio De Laurentiis had already stated last year that he turned down just over €100m from a Premier League club, which was believed to be Manchester United.
La Gazzetta dello Sport now suggest that current manager Ole Gunnar Solskjaer agrees with Jose Mourinho that Koulibaly would be the ideal reinforcement to their defence.
However, the fee of €110m is considered too low and any club will have to wait until June 2020, when a €150m release clause will become valid.
The Senegal international received an award as Serie A Defender of the Year for 2018-19.